Where your tax goes

Health

Hospitals and health

In 2026-27 the Government plans to spend HK$153.1 billion on Health p.12. That is 18.2% of all government spending (our calculation) p.12, and 5.7% more than the 2025-26 revised estimate p.12.

Of this, HK$118.9 billion p.9 is recurrent spending (77.6%, our calculation): salaries, grants, allowances and running costs paid year after year. The rest goes on building works, equipment and one-off items.

A household on the median income pays about HK$1,120 in salaries tax for 2026/27; about HK$203 of that would go to Health (our calculation) p.12. Try your own amount

This is an illustration, not a bill. Tax is not earmarked: your tax goes into one pot with profits tax, stamp duties, land sales, investment income and borrowing. We split the amount you enter in the same proportions as the Government's planned spending for 2026-27.

How we worked these out
Share of government spending
Health total government expenditure ÷ all government expenditure p.12
Recurrent share
recurrent government expenditure ÷ total government expenditure p.9 p.12
Of HK$1,120
HK$1,120 × the share of government spending, with rounding adjusted so the ten groups add up exactly (as on the receipt). p.12 A household on the median income earns HK$30,000 a month p.17. If one married person earns all of it, salaries tax under the 2026/27 rules is about HK$1,120 (our calculation, after MPF and the married person's allowance p.107, at progressive rates p.1).
Change
The official percentage printed in the Budget (2026-27 estimate against 2025-26 revised estimate, nominal). p.12

Health is the largest of the 10 groups

2026-27 estimate, total government expenditure by policy area group. Percentages are shares of all government spending (our calculation). p.12

  1. Health HK$153.1 billion · 18.2% p.12
  2. Social Welfare HK$148.1 billion · 17.6% p.12
  3. Infrastructure HK$124.9 billion · 14.8% p.12
  4. Education HK$112.0 billion · 13.3% p.12
  5. Support HK$90.1 billion · 10.7% p.12
  6. Security HK$71.5 billion · 8.5% p.12
  7. Economic HK$57.0 billion · 6.8% p.12
  8. Environment and Food HK$51.3 billion · 6.1% p.12
  9. Community and External Affairs HK$28.0 billion · 3.3% p.12
  10. Housing HK$7.4 billion · 0.9% p.12

Spending over three years

Health spending (HK$ million)
Measure 2024-25Actual2025-26Revised estimate2026-27Estimate Change Source
Total government expenditure 130,340144,823153,102 +5.7% p.12
Recurrent government expenditure 109,247114,347118,881 +4.0% p.9
Total public expenditure 130,340144,823153,102 +5.7% p.11

“Change” is the official percentage printed in the Budget: 2026-27 estimate against the 2025-26 revised estimate (nominal).

Government expenditure covers the General Revenue Account and several government funds, such as the Capital Works Reserve Fund. Recurrent spending is what is paid every year. Public expenditure also adds the trading funds and the Housing Authority.

Policy areas and the departments behind them

The Health group is made up of 1 policy area. Each is served by one or more departments, as listed in the Index of Policy Areas in the Estimates.

The Government publishes totals only for the ten groups, not for each policy area. The figure beside each department is its whole budget, not just the part for this area, so don't add them up: many departments work across several areas, and spending from the Capital Works Reserve Fund and other funds (most building projects) is not in department budgets.

Health

Department (head) 2026-27EstimateHK$ million Source
Government Secretariat: Health Bureau Part of this department's spending: it also works in 1 other policy area 107,612.1 p.2
In this area: Programme (2) Health 4,291.2 p.10
In this area: Programme (3) Subvention: Hospital Authority 103,059.1 p.10
In this area: Programme (4) Subvention: Prince Philip Dental Hospital 236.2 p.10
Department of Health Part of this department's spending: it also works in 2 other policy areas 15,707.7 p.1
In this area: Programme (1) Statutory Functions 2,019.2 p.13
In this area: Programme (2) Disease Prevention 8,290.9 p.13
In this area: Programme (3) Health Promotion 584.4 p.13
In this area: Programme (4) Curative Care 1,310.2 p.13
In this area: Programme (5) Rehabilitation 193.0 p.13
In this area: Programme (8) Personnel Management of Civil Servants Working in Hospital Authority 11.5 p.13
Government Secretariat: Innovation and Technology Commission Part of this department's spending: it also works in 1 other policy area 2,515.9 p.2
Government Laboratory Part of this department's spending: it also works in 4 other policy areas 658.0 p.1

Main spending lines

Each line is printed in the Estimates. “Of a typical household's HK$1,120” = HK$1,120 × the line ÷ total government expenditure of HK$843.4 billion (our calculation) p.12.

Hospital Authority

Public hospitals and general outpatient clinics are run by the Hospital Authority, which the Government funds through the Health Bureau.

HK$ million
Item 2025-26Revised estimate 2026-27Estimate Of a typical household's HK$1,120 Source
Health Bureau Programme (3): Subvention: Hospital Authority 100,168.9 103,059.1 HK$137 p.10
of which: recurrent subvention 98,964.8 101,768.5 HK$135 p.13
of which: equipment and information systems (block vote) 1,204.2 1,284.7 HK$2 p.12

Building and rebuilding hospitals

Hospital building is paid from the Capital Works Reserve Fund, not from the subvention above.

HK$ million
Item 2025-26Revised estimate 2026-27Estimate Of a typical household's HK$1,120 Source
Head 703 Buildings: Health – Hospitals (sub-total) 18,100.3 22,731.4 HK$30 p.10
Head 708 Capital subventions: medical subventions (sub-total, Hospital Authority projects) 9,063.9 7,926.2 HK$11 p.4
Building and rebuilding hospitals: projects (HK$ million)
Project 2026-27cash flow (estimate) Total project costapproved project estimate Source
New Acute Hospital at Kai Tak Development Area—main works Head 703 · 3087MM 6,700.0 30,441.1 p.10
Expansion of North District Hospital—main works Head 703 · 3003MI 5,355.0 32,508.2 p.9
Redevelopment of Prince of Wales Hospital, phase 2 (stage 1)— main works Head 703 · 3075MM 5,300.0 21,978.8 p.10
Provision of funding to the Hospital Authority for Minor Works Projects Head 708 · 8096MM 1,780.0 8,000.0 p.4
Expansion of Lai King Building in Princess Margaret Hospital— main works Head 703 · 3114MH 1,777.0 5,539.9 p.9
Redevelopment of Kwong Wah Hospital, phase 2—main works Head 708 · 8013MD 1,600.0 8,900.4 p.3
Expansion of United Christian Hospital—main works (superstructure and refurbishment works) Head 708 · 8004MJ 1,500.0 16,214.1 p.3
Redevelopment of Grantham Hospital, phase 1—main works Head 708 · 8003MP 1,483.0 9,933.9 p.4
Redevelopment of Queen Mary Hospital, phase 1 Head 703 · 3070MM 1,290.0 13,556.0 p.9
The development of Chinese Medicine Hospital in Tseung Kwan O Head 703 · 3116MH 1,145.0 8,620.0 p.9

Cash flow is the amount planned to be paid in 2026-27. Total project cost is the approved estimate for the whole project, paid over several years. The two are different measures: don't compare or add them.

Measures in the Budget Speech

The Financial Secretary announced these measures in the Budget Speech in February 2026. The speech does not sort them into policy area groups; we matched them by topic. Many amounts are earmarks, injections into funds or spread over several years, so they are not the same as 2026-27 spending.

Measure Amount What the amount is Source
Elderly Health Care Voucher Pilot Reward Scheme, extended to end-2028 Speech paragraph 248 HK$1 billion Extra cost of the extension, covering more than one year p.81
Injection into the Chinese Medicine Development Fund Speech paragraph 56 HK$500 million Paid into a fund, which spends it over time p.24